Relationships	Role	Relationship Start	Relationship End
Walter E. Heller & Company	Parent	9/18/1987	12/30/1996
Westland Mall Corp.	Subsidary	9/30/1988	10/30/1988
339 Haymaker Building Corporation	Subsidary	9/30/1988	10/30/1988
Realty Holdinh, Inc.	Subsidary	9/30/1988	10/30/1988
1690 Building Corp.	Subsidary	9/30/1988	10/30/1988
4440 Civic Center Corp.	Subsidary	9/30/1988	10/30/1988
Bear Creek Abacus Corp.	Subsidary	9/30/1988	10/30/1988
Diversified Land Holding, Inc.	Subsidary	9/18/1987	10/30/1988
Ever-Ready Property Co., Inc.	Subsidary	9/30/1988	10/30/1988
Fairmount Building Corporation	Subsidary	9/30/1988	10/30/1988
G.O.L.L., Inc.	Subsidary	9/30/1988	10/30/1988
North Casade Property Corp.	Subsidary	9/30/1988	10/30/1988
Orchard Lake Investers, Inc.	Subsidary	9/30/1988	10/30/1988
Realty Holding West, Inc.	Subsidary	9/30/1988	10/30/1988
South Denver Building Corp.	Subsidary	9/30/1988	10/30/1988
Springfield Estates Development, Inc.	Subsidary	9/30/1988	10/30/1988
Touchberry, Inc.	Subsidary	9/30/1988	10/30/1988

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
Westland Mall Corp.	Seller			Discontinued	10/31/1988
339 Haymaker Building Corporation	Seller			Discontinued	10/31/1988
Realty Holdinh, Inc.	Seller			Discontinued	10/31/1988
1690 Building Corp.	Seller			Discontinued	10/31/1988
4440 Civic Center Corp.	Seller			Discontinued	10/31/1988
Bear Creek Abacus Corp.	Seller			Discontinued	10/31/1988
Diversified Land Holding, Inc.	Seller			Discontinued	10/31/1988
Ever-Ready Property Co., Inc.	Seller			Discontinued	10/31/1988
Fairmount Building Corporation	Seller			Discontinued	10/31/1988
G.O.L.L., Inc.	Seller			Discontinued	10/31/1988
North Casade Property Corp.	Seller			Discontinued	10/31/1988
Orchard Lake Investers, Inc.	Seller			Discontinued	10/31/1988
Realty Holding West, Inc.	Seller			Discontinued	10/31/1988
South Denver Building Corp.	Seller			Discontinued	10/31/1988
Springfield Estates Development, Inc.	Seller			Discontinued	10/31/1988
Touchberry, Inc.	Seller			Discontinued	10/31/1988